Bill > SB3283

This bill amends several tax laws, including the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act, to clarify the application of a reduced 1% tax rate on modifications made to motor vehicles to make them usable by individuals with disabilities. Beginning July 1, 2026, this 1% tax rate will apply to tangible personal property installed in or on a motor vehicle, regardless of whether the installation occurs before, during, or after the vehicle's purchase, as long as the modifications are intended to make the vehicle accessible for a person with a disability. Crucially, this reduced rate will only apply if the modified parts are separately listed on the bill or invoice for the motor vehicle sale, or if these parts are purchased separately from the vehicle and are also itemized on their own bill or invoice.

Budget and Finance

https://www.ilga.gov/Legislation/BillStatus?DocNum=3283&GAID=18&DocTypeID=SB&SessionID=114&GA=104